Late 1970s war drama starring Jim Brown as an American POW who is one of a group of divers ordered by his Japanese captors to salvage millions of dollars' worth of silver dumped in Manila Bay after the fall of the Philippines during the Second World War.

Faced with the impossible choice of dying at the hands of the Japanese or aiding the enemy's war efforts, the POWs hatch an ingenious plan to smuggle the coins along the seabed to the local resistance.